Matches in SemOpenAlex for { <https://semopenalex.org/work/W2895538274> ?p ?o ?g. }
Showing items 1 to 87 of
87
with 100 items per page.
- W2895538274 abstract "This study examines the impact of the enhanced auditor’s report (ISA 701) in New Zealand on audit effort (audit fees and audit delay); audit quality (absolute abnormal accruals); client disclosures (inventory) and investors (value relevance). ISA 701 requiries an enhanced auditor’s report. A notable feature of the report is a section termed Key Audit Matters (KAMs). The purpose of a KAM is to disclose financial reporting risks, thereby enhancing the communication value of the audit report. We find no incremental affect related to the introduction of KAM disclosures. We find that both auditors and investors price the information in KAMs (audit fees and share prices) in both in the first year of KAM reporting and in the prior year. We note that client disclosure related to inventory KAMs are greater than non-inventory KAMs firms in both the year of KAM reporting and in the prior year." @default.
- W2895538274 created "2018-10-12" @default.
- W2895538274 creator A5020173495 @default.
- W2895538274 creator A5060092843 @default.
- W2895538274 date "2018-01-01" @default.
- W2895538274 modified "2023-10-06" @default.
- W2895538274 title "Auditor, Client, and Investor Consequences of the Enhanced Auditor's Report" @default.
- W2895538274 cites W1993066373 @default.
- W2895538274 cites W2013775262 @default.
- W2895538274 cites W2013958419 @default.
- W2895538274 cites W2022256109 @default.
- W2895538274 cites W2044854242 @default.
- W2895538274 cites W2055418603 @default.
- W2895538274 cites W2081724247 @default.
- W2895538274 cites W2083717332 @default.
- W2895538274 cites W2088385344 @default.
- W2895538274 cites W2165873464 @default.
- W2895538274 cites W2168041927 @default.
- W2895538274 cites W2240257537 @default.
- W2895538274 cites W2595200375 @default.
- W2895538274 cites W2614321940 @default.
- W2895538274 cites W2734402129 @default.
- W2895538274 cites W2904200191 @default.
- W2895538274 cites W2969350623 @default.
- W2895538274 cites W3011505042 @default.
- W2895538274 cites W3121269968 @default.
- W2895538274 cites W3121366140 @default.
- W2895538274 cites W3121961524 @default.
- W2895538274 cites W3122109296 @default.
- W2895538274 cites W3122132733 @default.
- W2895538274 cites W3122135494 @default.
- W2895538274 cites W3122203937 @default.
- W2895538274 cites W3122418122 @default.
- W2895538274 cites W3122608391 @default.
- W2895538274 cites W3123083350 @default.
- W2895538274 cites W3124784326 @default.
- W2895538274 cites W3125139305 @default.
- W2895538274 cites W3125562270 @default.
- W2895538274 cites W4301269922 @default.
- W2895538274 doi "https://doi.org/10.2139/ssrn.3165267" @default.
- W2895538274 hasPublicationYear "2018" @default.
- W2895538274 type Work @default.
- W2895538274 sameAs 2895538274 @default.
- W2895538274 citedByCount "18" @default.
- W2895538274 countsByYear W28955382742019 @default.
- W2895538274 countsByYear W28955382742020 @default.
- W2895538274 countsByYear W28955382742021 @default.
- W2895538274 countsByYear W28955382742022 @default.
- W2895538274 countsByYear W28955382742023 @default.
- W2895538274 crossrefType "journal-article" @default.
- W2895538274 hasAuthorship W2895538274A5020173495 @default.
- W2895538274 hasAuthorship W2895538274A5060092843 @default.
- W2895538274 hasConcept C121955636 @default.
- W2895538274 hasConcept C144133560 @default.
- W2895538274 hasConcept C150130657 @default.
- W2895538274 hasConcept C162324750 @default.
- W2895538274 hasConcept C170856484 @default.
- W2895538274 hasConcept C191602146 @default.
- W2895538274 hasConcept C199521495 @default.
- W2895538274 hasConcept C41282006 @default.
- W2895538274 hasConcept C556758197 @default.
- W2895538274 hasConceptScore W2895538274C121955636 @default.
- W2895538274 hasConceptScore W2895538274C144133560 @default.
- W2895538274 hasConceptScore W2895538274C150130657 @default.
- W2895538274 hasConceptScore W2895538274C162324750 @default.
- W2895538274 hasConceptScore W2895538274C170856484 @default.
- W2895538274 hasConceptScore W2895538274C191602146 @default.
- W2895538274 hasConceptScore W2895538274C199521495 @default.
- W2895538274 hasConceptScore W2895538274C41282006 @default.
- W2895538274 hasConceptScore W2895538274C556758197 @default.
- W2895538274 hasLocation W28955382741 @default.
- W2895538274 hasOpenAccess W2895538274 @default.
- W2895538274 hasPrimaryLocation W28955382741 @default.
- W2895538274 hasRelatedWork W1509893835 @default.
- W2895538274 hasRelatedWork W2205866065 @default.
- W2895538274 hasRelatedWork W293545476 @default.
- W2895538274 hasRelatedWork W2985194302 @default.
- W2895538274 hasRelatedWork W3124107614 @default.
- W2895538274 hasRelatedWork W3124337629 @default.
- W2895538274 hasRelatedWork W3124856441 @default.
- W2895538274 hasRelatedWork W3201138707 @default.
- W2895538274 hasRelatedWork W2732319609 @default.
- W2895538274 hasRelatedWork W2997273218 @default.
- W2895538274 isParatext "false" @default.
- W2895538274 isRetracted "false" @default.
- W2895538274 magId "2895538274" @default.
- W2895538274 workType "article" @default.